Small business tax calculator Rwanda
Small traders in Rwanda do not need full accounts to pay income tax. The tax depends on annual turnover. Enter yours to see the amount and the regime.
How it's calculated
- Turnover up to RWF 2,000,000: no income tax.
- Micro-enterprises up to RWF 12,000,000: a flat amount from RWF 60,000 to RWF 300,000 a year, by band.
- Small enterprises with turnover above RWF 12,000,000 and up to RWF 20,000,000: 3% of annual turnover.
- Above RWF 20,000,000: the real regime, taxed on actual profit.
An example
A shop with RWF 8,000,000 of turnover a year pays RWF 210,000. With RWF 15,000,000 it pays 3%: RWF 450,000.
Frequently asked questions
When is the annual tax due?
Declare and pay by 31 March of the following year. Quarterly prepayments are due by 30 June, 30 September and 31 December.
Can I choose to pay on profit instead?
Yes. A small enterprise can opt for the real regime if it keeps accounts. It must tell the RRA, and the choice cannot be reversed for three years.
Do I also pay a trading licence?
Yes, most businesses pay a trading licence to the district on top of income tax. Use the trading licence calculator to see the amount.
Key terms
- Turnover
- Total sales in the year before any expense.
- Real regime
- Income tax on actual profit, worked out from the accounts.
The same calculation in other countries
South Africa
Philippines
Kenya
Tanzania
Ghana
Uganda
Cameroon (English)
Zambia
Malawi
Liberia
Gambia
Nepal
Seychelles
Samoa
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